The chairman of Rotorua's residents' and ratepayers' association has labelled an almost $52,000 council restructure a "raid on ratepayers' resources" and is calling on the public to attend the next council meeting.
The council and mayor have declined to respond to the latest comments, but chief executive Geoff Williams has previously said the change - which has seen the internal appointment of seven deputy chief executives - was an "exciting opportunity" to create a more adaptable and responsive organisation".
In a statement released on Thursday afternoon, Macpherson said in his opinion the result would be a "top-heavy and expensive bureaucracy with scant regard for service productivity and cost control".
"To ratepayers struggling with rates affordability issues, it is profoundly offensive," he said in his opinion.
It follows fellow councillor Peter Bentley revealing earlier this week he intended to formally bring the question of an independent review to the council table on Monday.
The spectre of an independent review of the council was first raised by former mayor Grahame Hall and Rotorua MP Todd McClay last week.
Macpherson's statement said his group was urging ratepayers to attend the Monday's meeting "to hear the reasons for what appears to be a raid on ratepayers' resources".
In his opinion: "Hear why the local call for an independent review of council's administration will be refused by the mayor's majority, primarily on behalf of too powerful officials who are hell bent on protecting their privileges."
On Thursday in an exclusive interview with Local Democracy Reporting, council chief executive Geoff Williams confirmed the change process had so far cost almost $52,000 and was expected to cost a total of about $75,000.
That was in addition to pay rises for two deputy chief executives totalling $28,000 per year.
In the interview, Williams said there was increased pressure on the council to deliver more.
"That requires exceptional leadership.
"We've got to have people with their head in the game and focused on what this organisation intends to achieve."
He said job descriptions for the seven deputy chief executive roles were "mostly done", though new titles and salaries were already in effect.
Among 70 district and regional councils surveyed by Local Democracy Reporting, there are a total 15 deputy chief executives, including Rotorua's seven.
Monday's council meeting is likely to be a busy one, as the council will also make decisions on a 9.2 per cent average rates rise for 2021/2022, and the Long-term Plan.